SP LAW OÜ

Active Registry code 12934535 OÜ Laagri alevik Registered 23 Oct 2015
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SP LAW OÜ is a OÜ based in Laagri alevik, registry code 12934535, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €13 417 with 1 employees.

Turnover
13 417 €
↓ 25.2% vs Q2 2026
State taxes
1 144 €
↓ 64.3% vs Q2 2026
Labour taxes
381 €
↓ 45.1% vs Q2 2026
Employees
1
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 13 417 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 381 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 28 152 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 68.1 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 13 417 € · −25.2% vs Q2 2026 · industry median 9 740 € · above 60% of the industry
05 00010 00015 00020 000Q4 2023 Company: 11 500 € Industry median: 8 379 €Q4·23Q1 2024 Company: 5 325 € Industry median: 8 662 €Q2 2024 Company: 3 150 € Industry median: 9 055 €Q2·24Q3 2024 Company: 19 707 € Industry median: 9 026 €Q4 2024 Company: 5 400 € Industry median: 8 663 €Q4·24Q1 2025 Company: 3 969 € Industry median: 8 739 €Q2 2025 Company: 7 175 € Industry median: 8 935 €Q2·25Q3 2025 Company: 2 225 € Industry median: 9 025 €Q4 2025 Company: 1 813 € Industry median: 8 820 €Q4·25Q1 2026 Company: 9 450 € Industry median: 9 182 €Q2 2026 Company: 17 933 € Industry median: 9 921 €Q2·26Q3 2026 Company: 13 417 € Industry median: 9 740 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 5 400 € Industry median: 8 663 €Q1 2025 Company: 3 969 € Industry median: 8 739 €Q1·25Q2 2025 Company: 7 175 € Industry median: 8 935 €Q3 2025 Company: 2 225 € Industry median: 9 025 €Q3·25Q4 2025 Company: 1 813 € Industry median: 8 820 €Q1 2026 Company: 9 450 € Industry median: 9 182 €Q1·26Q2 2026 Company: 17 933 € Industry median: 9 921 €Q3 2026 Company: 13 417 € Industry median: 9 740 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 381 € · −45.1% vs Q2 2026 · industry median 1 122 € · above 19% of the industry
05001 0001 5002 000Q4 2023 Company: 1 557 € Industry median: 957 €Q4·23Q1 2024 Company: 691 € Industry median: 991 €Q2 2024 Company: 280 € Industry median: 1 012 €Q2·24Q3 2024 Company: 0 € Industry median: 1 020 €Q4 2024 Company: 0 € Industry median: 1 032 €Q4·24Q1 2025 Company: 371 € Industry median: 1 085 €Q2 2025 Company: 673 € Industry median: 1 115 €Q2·25Q3 2025 Company: 0 € Industry median: 1 126 €Q4 2025 Company: 0 € Industry median: 1 123 €Q4·25Q1 2026 Company: 694 € Industry median: 1 088 €Q2 2026 Company: 694 € Industry median: 1 096 €Q2·26Q3 2026 Company: 381 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 0 € Industry median: 1 032 €Q1 2025 Company: 371 € Industry median: 1 085 €Q1·25Q2 2025 Company: 673 € Industry median: 1 115 €Q3 2025 Company: 0 € Industry median: 1 126 €Q3·25Q4 2025 Company: 0 € Industry median: 1 123 €Q1 2026 Company: 694 € Industry median: 1 088 €Q1·26Q2 2026 Company: 694 € Industry median: 1 096 €Q3 2026 Company: 381 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 144 € · −64.3% vs Q2 2026
01 0002 0003 0004 0005 000Q4 2023 Company: 4 389 €Q4·23Q1 2024 Company: 1 676 €Q2 2024 Company: 941 €Q2·24Q3 2024 Company: 4 323 €Q4 2024 Company: 694 €Q4·24Q1 2025 Company: 1 176 €Q2 2025 Company: 1 036 €Q2·25Q3 2025 Company: 447 €Q4 2025 Company: 342 €Q4·25Q1 2026 Company: 1 910 €Q2 2026 Company: 3 201 €Q2·26Q3 2026 Company: 1 144 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 694 €Q1 2025 Company: 1 176 €Q1·25Q2 2025 Company: 1 036 €Q3 2025 Company: 447 €Q3·25Q4 2025 Company: 342 €Q1 2026 Company: 1 910 €Q1·26Q2 2026 Company: 3 201 €Q3 2026 Company: 1 144 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 13 417 1 144 381 1
Q2 2026 17 933 3 201 694 1
Q1 2026 9 450 1 910 694 1
Q4 2025 1 813 342 — 1
Q3 2025 2 225 447 — 1
Q2 2025 7 175 1 036 673 1
Q1 2025 3 969 1 176 371 1
Q4 2024 5 400 694 — 1
Q3 2024 19 707 4 323 — 1
Q2 2024 3 150 941 280 1
Q1 2024 5 325 1 676 691 1
Q4 2023 11 500 4 389 1 557 1
Q3 2023 10 600 4 751 2 237 1
Q2 2023 10 210 5 010 3 569 1
Q1 2023 16 650 6 728 4 251 1
Q4 2022 16 128 5 058 1 417 1
Q3 2022 4 480 1 238 735 —
Q2 2022 10 958 2 108 599 1
Q1 2022 7 562 1 468 231 1
Labour taxes per employee per month
127 €
Turnover per employee in the quarter
13 417 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 28 152 € · −14.1% vs 2024 · industry median 12 784 € · above 69% of the industry
010 00020 00030 00040 00050 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 683 € Industry median: 10 920 €20192020 Company: 16 761 € Industry median: 10 651 €20202021 Company: 23 035 € Industry median: 10 862 €20212022 Company: 42 049 € Industry median: 11 500 €20222023 Company: 44 013 € Industry median: 12 140 €20232024 Company: 32 781 € Industry median: 12 266 €20242025 Company: 28 152 € Industry median: 12 784 €2025010 00020 00030 00040 00050 0002018 Company: — Industry median: —2019 Company: 683 € Industry median: 10 920 €20192020 Company: 16 761 € Industry median: 10 651 €2021 Company: 23 035 € Industry median: 10 862 €20212022 Company: 42 049 € Industry median: 11 500 €2023 Company: 44 013 € Industry median: 12 140 €20232024 Company: 32 781 € Industry median: 12 266 €2025 Company: 28 152 € Industry median: 12 784 €2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 19 158 € · +79.1% vs 2024 · industry median 1 062 € · above 88% of the industry
-5 00005 00010 00015 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -192 € Industry median: 1 072 €20192020 Company: -651 € Industry median: 1 156 €20202021 Company: 7 079 € Industry median: 1 164 €20212022 Company: 12 894 € Industry median: 1 042 €20222023 Company: 8 691 € Industry median: 1 210 €20232024 Company: 10 697 € Industry median: 987 €20242025 Company: 19 158 € Industry median: 1 062 €2025-5 00005 00010 00015 00020 0002018 Company: — Industry median: —2019 Company: -192 € Industry median: 1 072 €20192020 Company: -651 € Industry median: 1 156 €2021 Company: 7 079 € Industry median: 1 164 €20212022 Company: 12 894 € Industry median: 1 042 €2023 Company: 8 691 € Industry median: 1 210 €20232024 Company: 10 697 € Industry median: 987 €2025 Company: 19 158 € Industry median: 1 062 €2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 68.1 % · +35.4 pp vs the year before · industry median 14.8 % · above 87% of the industry
-200204060802016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 15.7 %20192020 Company: -3.9 % Industry median: 17.8 %20202021 Company: 30.7 % Industry median: 17.9 %20212022 Company: 30.7 % Industry median: 16.2 %20222023 Company: 19.7 % Industry median: 16.9 %20232024 Company: 32.6 % Industry median: 15.0 %20242025 Company: 68.1 % Industry median: 14.8 %2025-200204060802018 Company: — Industry median: —2019 Company: — Industry median: 15.7 %20192020 Company: -3.9 % Industry median: 17.8 %2021 Company: 30.7 % Industry median: 17.9 %20212022 Company: 30.7 % Industry median: 16.2 %2023 Company: 19.7 % Industry median: 16.9 %20232024 Company: 32.6 % Industry median: 15.0 %2025 Company: 68.1 % Industry median: 14.8 %2025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 46 049 € · +16.3% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 5 706 €20192020 Company: 9 842 €20202021 Company: 12 757 €20212022 Company: 23 074 €20222023 Company: 15 526 €20232024 Company: 39 603 €20242025 Company: 46 049 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 5 706 €20192020 Company: 9 842 €2021 Company: 12 757 €20212022 Company: 23 074 €2023 Company: 15 526 €20232024 Company: 39 603 €2025 Company: 46 049 €2025
Equity, € 2025: 43 701 € · +79.4% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 5 549 €20192020 Company: 4 898 €20202021 Company: 11 978 €20212022 Company: 19 871 €20222023 Company: 13 656 €20232024 Company: 24 353 €20242025 Company: 43 701 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 5 549 €20192020 Company: 4 898 €2021 Company: 11 978 €20212022 Company: 19 871 €2023 Company: 13 656 €20232024 Company: 24 353 €2025 Company: 43 701 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year Revenue, € Net profit, € Labour costs, € Assets, € Equity, € Employees
2025 28 152 19 158 3 331 46 049 43 701 0
2024 32 781 10 697 3 700 39 603 24 353 0
2023 44 013 8 691 27 211 15 526 13 656 1
2022 42 049 12 894 10 311 23 074 19 871 1
2021 23 035 7 079 4 437 12 757 11 978 1
2020 16 761 -651 8 273 9 842 4 898 1
2019 683 -192 0 5 706 5 549 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2025

Net profit margin
68.1 %
Net profit / revenue
Return on equity (ROE)
43.8 %
Net profit / equity
Return on assets (ROA)
41.6 %
Net profit / assets
Equity ratio
94.9 %
Equity / assets
Debt ratio
5.1 %
Liabilities / assets
Current ratio
18.83
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 4 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 17 Aug 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 2 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 4 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 13 Jul 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 25 Nov 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 13 Nov 2020 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69102Activities of legal counsels and legal offices Main
Rulings
Number, date Title Deadline State Document
Ä 50017451 / 9
1 Jul 2026
Amendment entry In force
1 Jul 2026
PDF
Ä 50017451 / 8
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50017451 / 7
4 Aug 2020
Amendment under Commercial Code § 525 (2) In force
4 Aug 2020
PDF
Ä 50017451 / 6
3 Jan 2020
Amendment entry In force
3 Jan 2020
PDF
Ä 50017451 / M1
2 Jan 2020
Ruling to eliminate deficiencies 17 Jan 2020 Deficiencies eliminated
3 Jan 2020
PDF
Ä 50017451 / 5
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50017451 / 4
20 Dec 2017
Amendment entry In force
20 Dec 2017
PDF
Ä 50017451 / 3
10 Dec 2017
Amendment entry In force
10 Dec 2017
PDF
Ä 50017451 / 2
29 Mar 2017
Amendment entry In force
29 Mar 2017
PDF
Ä 50017451
23 Oct 2015
First entry In force
23 Oct 2015
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data